US v. Clintwood Elkhorn Mining Company

Docket No. Op. Below Argument Opinion Vote Author Term
07-308 Fed. Cir. Mar 24, 2008
Tr.Aud.
Apr 15, 2008 9-0 Roberts OT 2007

Disclosure: Akin Gump represented the respondents in this case.

Holding: The plain language of 26 U. S. C. §§ 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the export clause of the Constitution, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.

Judgment: Reversed, 9-0, in an opinion by Chief Justice John Roberts on April 15, 2008.

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